Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 8274. Counterfeiting

(a) Any person who falsely or fraudulently makes, forges, alters or counterfeits, or who has in his possession any stamping device, stencil, machine, or other material of any nature whatsoever designed to produce counterfeit tax stamps with the intent to produce counterfeit tax stamps or who causes or procures to be falsely or fraudulently made, forged, altered or counterfeited any cigarette tax stamp or any stamping device, stencil, machine, or other material of any nature whatsoever designed to produce counterfeit stamps with the intent to produce counterfeit stamps or knowingly and wilfully possesses, utters, purchases, publishes, sells, passes, distributes, or tenders any such false, altered, forged, or counterfeit stamp or any stamping device, stencil, machine or other material of any nature whatsoever designed to produce counterfeit stamps with the intent to produce counterfeit stamps for the purpose of evading the tax hereby imposed and assessed, shall be guilty of a felony, and upon conviction thereof shall be sentenced to pay a fine of not more than ten thousand dollars ($10,000) and costs of prosecution and suffer imprisonment for a term of not more than ten years.

(b) Possession of a forged, altered or counterfeited stamp or of any stamping device, stencil, machine, or other material, of any nature whatsoever designed to produce counterfeit stamps shall be prima facie evidence that such person has intended to produce counterfeit stamps for the purpose of evading the tax due under the provisions of this act.